The Influence of Internal Control and User Competence on the State Treasury and Budget Information System (SPAN) in the Veterans Administration Development Agency and Kodam Reserves
DOI:
https://doi.org/10.38035/gijea.v1i2.22Keywords:
Internal Control, User Competence, Accounting Information Systems QualityAbstract
The purpose of this study was to find out and analyze: The Influence of Internal Control and User Competence on the State Treasury and Budget Information System (SPAN) in the Veterans Administration Advisory Board and Kodam Reserves, either simultaneously or partially.
The research method used in this study was a descriptive survey and an explanatory survey. The unit of analysis in this study were employees at the Veterans Administration and Reserve Military Command Board with a sample of 50 people. The type of investigation is causality, and the time horizon in this study is cross-sectional.
Based on the results of the study, it was found that Internal Control and User Competence simultaneously affect the State Treasury and Budget Information System (SPAN) in the Veterans Administration Advisory Board and Kodam Reserves. However, partially the dominant Internal Control influences the State Treasury and Budget Information System (SPAN) rather than User Competence
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Amuda, S., Larasati, P. D., & Irawan, A. (2018). Rancang Bangun Sistem Aplikasi E-Library. Jurnal Sistem Komputer Dan Kecerdasan Buatan Vol.
Anggraeni, A. F. (2021). How to improve the quality of accounting information system in digital era (an empirical study of state-owned enterprises in Indonesia). Economic Annals-??I. https://doi.org/10.21003/ea.v194-15
Anggraeni, A. F., & Winarningsih, S. (2021). The effects of accounting information system quality on financial performance. Economic Annals-XXI. https://doi.org/10.21003/ea.V193-16
Anggraeni, A. F., Winarningsih, S., & Suprijadi, J. (2021). How to improve the quality of accounting information system in digital era (an empirical study of state-owned enterprises in Indonesia). Economic Annals-XXI, 194(11–12), 119–127. https://doi.org/10.21003/ea-v194-15
Anggraini, L., Sari, R., & Afrina, D. (2015). Pengaruh Penerapan Sistem Akuntansi Pemerintah Daerah, Pengendalian Intern dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Persepsian pada Satuan Kerja Perangkat Daerah Kota Pekanbaru). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau.
Arnita, V. (2021). Sistem Informasi Akuntansi Penjualan Tunai Terkomputerisasi. Sistem Informasi Akuntansi Penjualan Tunai Terkomputerisasi.
Astria, I., Halimatusadiah, E., & Nurhayati, N. (2017). Pengaruh Kompetensi Pengguna , dan Pengendalian Internal terhadap Kualitas Sistem Informasi Akuntansi ( Survey pada Bank Syariah di Kota Bandung ). Prosiding Akuntansi.
Binawati, E., & Nindyaningsih, C. T. (2022). PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH. OPTIMAL.
Bodnar, G. H., & Hopwood, W. S. (2006). Sistem informasi akuntansi. Jakarta: Salemba Empat.
Evicahyani, S. I., & Setiawina, N. D. (2016). Analisis Faktor - Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Tabanan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana.
Hasanah, S., & Siregar, T. R. (2021). Pengaruh Penerapan Standar Akuntansi Pemerintah, Sistem Informasi Akuntansi, Sistem Pengendalian Intern, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan OPD di Kabupaten Labuhanbatu. JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia. https://doi.org/10.24114/jakpi.v9i1.25706
Keri, P. E., Saunders, C. S., & Galletta, D. F. (2013). Managing and Using Information Systems: A Strategic Approach. In Journal of Chemical Information and Modeling.
Leiwakabessy, T. (2020). Pengaruh Sistem Pengendalian Intern Pemerintah, Kompetensi Sumber Daya Manusia, Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Sosial Humaniora.
Maydiyanti, S., Annie, M. P., & Della, H. A. (2020). Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kota Pekanbaru Factors That Affect The Quality Of The Financial Statements Of The City Government Pekanbaru. Jurnal Akuntansi & Ekonomika.
Maydiyanti, S., Putri, A. M., & Anriva, D. H. (2020). Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kota Pekanbaru. Jurnal Akuntansi Dan Ekonomika. https://doi.org/10.37859/jae.v10i1.1975
Meiryani, & Susanto, A. (2018). The influence of information technology on the quality of accounting information system. ACM International Conference Proceeding Series. https://doi.org/10.1145/3234664.3234671
Muda, I., Wardani, D. Y., Erlina, Maksum, A., Lubis, A. F., Bukit, R., & Abubakar, E. (2017). The influence of human resources competency and the use of information technology on the quality of local government financial report with regional accounting system as an intervening. Journal of Theoretical and Applied Information Technology.
Napitupulu, D. (2017). Kajian Penerimaan E-Learning dengan Pendekatan TAM Study of E-Learning Acceptance Based on TAM Approach. Prosiding Seminar Nasional Multidisiplin Ilmu.
Octarinda, D. A. (2016). Pengaruh Kompetensi SDM, Penerapan Sistem Informasi Akuntansi Keuangan Daerah dan Sistem Pengendalian Intern Pemerintah terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Langkat. In 123 doc.
Putri, K. M. R., Yuniarti, G. A., & Prayudi, M. A. (2017). Pengaruh Perencanaan Anggaran, Kualitas Sumber Daya Manusia Dan Komitmen Organisasi Terhadap Penyerapan Anggaran (Survei Pada SKPD di Wilayah Pemerintah Daerah Provinsi Bali). Pascasarjana Universitas Syiah KualaAssets.
Rapina. (2014). Factors Influencing the Quality of Accounting Information System and Its Implications on the Quality of Accounting Information. Research Journal of Finance and Accounting.
Rayana, I., & Sari, N. Z. M. (2019). Pengaruh Sistem Pengendalian Intern terhadap Kualitas Sistem Informasi Akuntansi pada SMA Negeri 1 Baleendah. Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Sistem Informasi Akuntansi Pada SMA Negeri 1 Baleendah.
Resmi, D. (2020). Quality Analysis of Management Accounting Information System and Organizational Structures on Management Decision Making. Jurnal Akuntansi, Audit, Dan Sistem Informasi Akuntansi.
Romney, M. B., & Steinbart, P. J. (2015). Marshall B. Romney Paul John Steinbart. In Sistem Informasi Akuntansi.
Sari, N. Z. M., Afifah, N. N., Susanto, A., & Sueb, M. (2019). Quality Accounting Information Systems with 3 Important Factors in BUMN Bandung Indonesia. https://doi.org/10.2991/icas-19.2019.20
Susanto, A. (2016). The empirical testing how the quality of Accounting Information Systems affected by organizational structure research atuniversities in Bandung. Asian Journal of Information Technology. https://doi.org/10.3923/ajit.2016.1098.1105
Susanto, A. (2017). Sistem Informasi Akuntansi dan Sistem Informasi Manajemen. Lingga Jaya.
Susanto, A., & Meiryani, M. (2018). How internal control and organizational structure impact on accounting information systems. Journal of Engineering and Applied Sciences. https://doi.org/10.3923/jeasci.2018.1935.1941
Tisna Amijaya, D., & Siti Komariah. (2020). MULTIPLE REGRESSION?: DETEMINANT ON PROFITABILITY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA. Dinasti International Journal of Economics, Finance & Accounting. https://doi.org/10.38035/dijefa.v1i1.201
Wiansyah, D. R., & Mulyani, S. (2021). FAKTOR - FAKTOR YANG MEMPENGARUHI KETERLAMBATAN PENYERAPAN ANGGARAN BELANJA DAERAH. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan).
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Published
2023-06-07
How to Cite
Putri, K. P., Zakaria, M. ., & Maulana, H. . (2023). The Influence of Internal Control and User Competence on the State Treasury and Budget Information System (SPAN) in the Veterans Administration Development Agency and Kodam Reserves. Greenation International Journal of Economics and Accounting, 1(2), 54–64. https://doi.org/10.38035/gijea.v1i2.22
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